Activity-based accounting as a new field of consulting in Russia: practical aspects

Process-oriented cost management is the most up-to-date and efficient tool, which ensures competitiveness of enterprises. However, the difficulties of its implementation at Russian enterprises are connected with some factors among which one can consider shortage of reliable information on costs accumulation caused by the fact that respective accounting methods providing management with the information aren't examined properly. The article presents the results of methodology application, based on accounts 30-39 - case-study of a furniture producing enterprise.